Tahap Kesedaran Digital dan Hubungan dengan Prestasi Pelajar Perakaunan di Malaysia
The Level of Digital Awareness and Relationship with the Performance of Accounting Students in Malaysia
DOI:
https://doi.org/10.53840/jmm.v14i1.176Keywords:
Kesedaran Digital, Prestasi Pelajar, Pelajar PerakaunanAbstract
Kesedaran digital dalam kalangan pelajar perakaunan di Malaysia amat penting kerana keperluan pekerjaan semasa amat memerlukan kompetensi digital. Namun kajian berkaitan kesedaran digital tidak banyak dilakukan. Objektif utama kajian ini dijalankan adalah untuk mengkaji tahap kesedaran digital dalam kalangan pelajar perakaunan di Malaysia dan hubungannya dengan prestasi pelajar. Elemen kesedaran digital yang dikaji ialah kesedaran etika, kesedaran budaya, kesedaran kepimpinan, kesedaran polisi dan kesedaran risiko. Edaran borang soalselidik dilakukan di seluruh Malaysia dan kadar respon sebanyak 202 borang telah diperolehi meliputi pelajar Sarjana Muda Perakaunan di Institusi Pengajian Tinggi di Malaysia. Pengujian hipotesis bagi kajian ini dibuat menggunakan analisis korelasi. Hasil kajian menunjukkan tahap kesedaran bagi kesemua elemen adalah tinggi dalam kalangan pelajar. Hasil analisis korelasi pula menunjukkan kesedaran etika, kepimpinan dan risiko berhubungan secara positif dan signifikan dengan prestasi pelajar manakala kesedaran budaya dan polisi berhubungan secara positif tetapi tidak signifikan. Ini menunjukkan kesedaran kompetensi digital meningkatkan prestasi pelajar dalam elemen etika, kepimpinan dan risiko.
Digital awareness among accounting students in Malaysia is very important because current job requirements require digital competence. However, research related to digital awareness has not been done much. The main objective of this study was to examine the level of digital awareness among accounting students in Malaysia and its relationship with student performance. The elements of digital awareness studied are ethical awareness, cultural awareness, leadership awareness, policy awareness and risk awareness. The distribution of questionnaire forms was carried out throughout Malaysia and a response rate of 202 forms was obtained covering Bachelor of Accounting students at Institutions of Higher Education in Malaysia. Hypothesis testing for this study was done using correlation analysis. The results of the correlation analysis show that ethical awareness, leadership, and risk are positively and significantly related to student performance while cultural awareness and policy are positively related however, it is not significant. Therefore, it shows that, there is a relationship between digital competency awareness with accounting students’ performance through the elements of ethical, leadership and risk awareness.
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